The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting

The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting

Authors

Published

Abacus,
2
ed., vol.
48, pp.
147-198,
June
2012

Abstract

The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard-setting body for United States state and local governmental entities.

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